MBS Copolymer Resin Pellets

Transparent pellets of methyl methacrylate-butadiene-styrene (MBS) copolymer, where the comonomer units of methyl methacrylate, butadiene, and styrene contribute 95% or more by weight of the total polymer content. This specific copolymer is classified under HTS 3903.90.1000 as it falls within the named subheading for MBS copolymers in primary forms. Used primarily as an impact modifier for rigid PVC in manufacturing.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6.5%+35.0%41.5%
🇲🇽Mexico6.5%+10.0%16.5%
🇨🇦Canada6.5%+10.0%16.5%
🇩🇪Germany6.5%+10.0%16.5%
🇯🇵Japan6.5%+10.0%16.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

3903.90.50.00Same rate: 41.5%

If not meeting 95% comonomer threshold for named MBS

Polymers not qualifying under specific named copolymer subheadings fall to 'Other' subheading 3903.90.5000 based on predominant monomer unit per subheading note (a)(4).

3906.90.50.00Lower: 29.2% vs 41.5%

If chemically modified beyond basic copolymer

Chemically modified acrylic polymers are classified in Chapter 39 heading 3906 'Other' rather than styrene polymers if modification changes predominant characteristics per subheading note (a)(3).

3824.99Lower: 15% vs 41.5%

If imported as pre-compounded mixture with other additives

Blends or mixtures of polymers with non-polymer additives exceeding simple primary form classification go to prepared binders or chemical preparations in 3824.

Not sure which classification is right?

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Import Tips & Compliance

• Verify copolymer composition via lab testing to confirm 95%+ MBS comonomer content per subheading note (a)(2); provide manufacturer's technical data sheet as supporting documentation

• Declare as primary form (pellets/granules) to avoid misclassification as compounded articles

• Watch for anti-dumping duties on certain Asian-sourced MBS resins